The tariff classification of women's cotton woven divided skirts from Morocco.
Issued November 22, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2070
Headings: 6204
Product description
The garments are being returned, as you requested. Styles 6184, 7054, and 6394 are women's 100% cotton woven divided skirts that are approximately knee length. Style 6184 features a half elasticized waistband, and pleated front. Styles 7054 and 6394 feature a zippered front and a front flap that covers the leg separation. For all three styles, the leg separation is not apparent when viewed from the front.
CBP rationale
The applicable subheading for all three styles will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of cotton.
Full text
NY 816056 November 22, 1995 CLA-2-61:RR:NC:WA:361 816056 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Casablanca Group, Inc. 519 Eighth Avenue New York, NY 10018 RE: The tariff classification of women's cotton woven divided skirts from Morocco. Dear Mr. Desai: In your letter dated October 20, 1995, you requested a classification ruling for three skirts. The garments are being returned, as you requested. Styles 6184, 7054, and 6394 are women's 100% cotton woven divided skirts that are approximately knee length. Style 6184 features a half elasticized waistband, and pleated front. Styles 7054 and 6394 feature a zippered front and a front flap that covers the leg separation. For all three styles, the leg separation is not apparent when viewed from the front. The applicable subheading for all three styles will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of cotton. The rate of duty will be 8.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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